Classification of a speed control for assembly to a sawing machine

HQ 082654 July 28, 1989 CLA-2:CO:R:C:G 082654 KK 830690 CATEGORY: Classification TARIFF NO.: 682.60; 8504.40.00, HTSUSA Mr. Mike Vogt Fritz Companies, Inc. 1722 QQ South Glenstone Springfield, Missouri 65804 RE: Classification of a speed control for assembly to a sawing machine Dear Mr. Vogt: Your request for a binding ruling addressed to our New York office, concerning the classification of a speed control for assembly to a sawing machine was referred to this office for a direct reply to you. FACTS: The subject merchandise, comprised of a printed circuit board assembly which includes two wire leads, a potentiometer, trimpotentiometer, resistor, capacitor and a silicon controlled rectifier enclosed in an aluminum jacket, effects speed control of a sawing machine through voltage regulation. The speed control is to be imported from Holland for assembly to a sawing machine. ISSUE: Whether the speed control device described above is properly classifiable as electrical switches . . . and control panels . . . and parts thereof in item 685.90, TSUS; or as generators, motors . . . and parts thereof . . . other, rectifiers and rectifying apparatus, in item 682.60, TSUS; or in some other provision(s) of the tariff schedules. - 2 - LAW AND ANALYSIS: Regarding the possible classification of the device under the provision for electrical switches . . . and control panels . . . and parts thereof in item 685.90, TSUS, our ruling of January 15, 1970, ORR Ruling 1117-70, is instructive. In that case, we classified a speed control unit (consisting of a rectifier, capacitor, fixed and variable resistors, transistors and switches) designed for voltage control of agricultural machinery under the provision for rectifying apparatus in item 682.60, TSUS. We believe that the speed control device in the instant case is analogous to the speed control in ORR Ruling 1117-70, insofar as the former is not itself a control panel, but rather is a device that controls line voltage through reactance variation. Accordingly, the speed control device is not classifiable under the provision for electrical switches . . . and control panels . . . and parts thereof in item 685.90, TSUS. Also relevant to the possible classification of the speed control device in item 682.60, TSUS, is the well established classification principle which states that where an article is in character or function something other than as described by a specific statutory provision -- either more limited or more diversified -- and the difference is significant, it cannot find classification within such provision. Robert Bosch Corp., Arthur J. Fritz & Co., v. United States, 63 Cust. Ct. 96, 103, C.D. 3881 (1969). In the instant case, then, for the speed control unit to fall within an eo nomine provision for an article it cannot be "more than" that article. In this regard, we believe that the speed control does not constitute "more than" rectifier and rectifying apparatus in item 682.60, TSUS. Analogous to the speed control device in this case is a similar device that was the subject of our ruling of August 18, 1977, file 048817, wherein we determined that a certain battery charger, consisting of a transformer, rectifier, line card and three-pronged connector, the chief function of which was to convert alternating current to directcurrent for use in battery powered calculators, was classifiable as rectifiers and rectifying apparatus in item 682.60, TSUS. In that case, we cited the Customs Court's - 3 - ruling in Craig Corporation v. United States, 73 Cust. Ct. 161, C.D. 4622 (1975), which held certain foot switches were not "more than" switches since the presence of various other components (housing, pedal, springs, electrical cord and plug) were directly related to the operation of the switch. (See also our ruling of November 26, 1984, file 074063, holding a certain ceiling fan speed control device consisting of capacitors, resistors, potentiometers, head wires and sleeving classifiable as transformers in item 682.05, TSUS.) HOLDING: In view of the foregoing, the speed control device in question is properly classifiable as generators, motors, motor- generators, converters (rotary or static), transformers, rectifiers and rectifying apparatus . . . and parts thereof, other, in item 682.60, TSUS, dutiable at the rate of 3 percent ad valorem. The Harmonized Tariff Schedule of the United States Annotated (HTSUSA) replaces the TSUS in January 1989. The HTSUS provision applicable to the above described merchandise is subheading 8504.40.00, as electrical transformers, static converters (for example rectifiers) and parts thereof, static converters, rectifiers and rectifying apparatus, power supplies, of a rated power output not exceeding 500 watts, dutiable at the rate of 3 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director, New York Seaport KKeefe:jaj:1/17/89 rt/gc/3/9/89